TaxTMI 
TaxTMI 
2014 (6) TMI 311
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....nbsp; "Commercial or industrial construction service means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and ....
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....ated during normal operating and transient operating scenarios such as pigging, ramp-up, turn down etc. (ii) separates the rich MEG(condensed and produced water plus the lean MEG injected at the sub sea facilities) from the gas; (iii) dehydrate and condition the gas using TEG dehydrator to meet the sales gas specifications: (iv) fiscal metering of the sales gas; (v) regeneration of MEG to the required MEG purity; (vi) injection of regenerated MEG in to the sub sea facilities for hydrate inhibition (vii) removal and disposal of dissolved salts from regenerated MEG in accordance with applicable law; (viii) treatment and disposal of produced water and other effluents in accordance with applicable law; (ix) control and monitor the OT, CRP and sub sea operations and safeguard all facilities from centralized control room at the OT; and (x) provision of all utilities to support the above functional requirements of the OT. 9. The facilities which were envisaged at the said "onshore terminal" ....
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....e MEG regeneration package); (xxxii) produced water treatment (ETO); (xxxiii) rain water harvesting; (xxxiv) material handling system; (xxxv) HVAC system; (xxxvi) helipad and refueling system; (xxxvii) buildings (offices, control rooms, fire cum Security control room, lab, workshops, warehouses accommodation, etc.) (xxxviii) internal and external access roads; Internal drainage system; (xxxix) civil structural work including foundation, piles, sub-structures, superstructures, protective coatings and all applicable civil works; (xl) raising of peripheral bund from +4.5 m to +5.7 m above MSL with dredged fill material; (xli) providing protection / revetment works to peripheral bund and access roads and construction of boundary walls & fencings; (xlii) survey and setting out work; (xliii) carryout additional geo technical investigation and pile load tests' (xliv) Development and Green belts ....
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....elines is one of the transport services which is chargeable to service tax. This itself shows that the transportation of gas, petroleum products through pipelines is an accepted mode of transport and therefore the said terminal has to be considered as transport terminal. In view of the fact that the definition of Commercial and Industrial Construction Service exclude transport terminal, no duty is leviable on the said service used for construction of transport terminal. 12. The term 'transport terminal' is not defined in the Finance Act, 1994 or any other authority source. In an Article The Geography of Transport Systems by Dr. Jean Paul Rodrigue and Dr. Brian Slack (copy of the said Article was submitted by the learned advocate for the appellant) has to say the following about the transport terminal: 1. The Nature of Transport Terminals A terminal may be defined as any facility where passengers and freight are assembled or dispersed. Both cannot travel individually, but in batches. Passengers have to go to bus terminals and airports first, where they are "assembled" in busloads or planeloads to reach their final destinations where....
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....ations and port are different type of transport terminal. At the airport passenger and freight get assembled and thereafter as per their destination passengers and freight are distributed. Similar is the position in respect of port which are mainly used for the transport of freight. Similarly in every city one would find transport terminals where the people assemble to go to different places by buses and also arrive from different places. Similarly there are truck terminals in cities where freight is assembled from different places within the city from different organizations, thereafter freight is distributed as per different destination and dispersal to different destinations. In the present case there is no arrival from different destination and dispersal to different destination. Movement of gas is unidirectional and is fixed. Here there is just one item. There is no arrival of freight. Extracted fluid is received. Processed dry gas is sent to distribution pipeline - Recovered MEG is processed and again pumped to sub-sea facility. TEG is used in the OT for processing. We find that the said Article speaks about various transport terminals but does not talk of transport terminal ....
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....ndicates that even the owner does not recognize the facility as 'Transport Terminal'. We have no hesitation in holding that the facilities available at the onshore terminal at Gadimoga cannot be termed as 'Transport Terminal'. 17. In the impugned order, a view has been taken that the transport terminal should be owned by public authority and this has been disputed by the appellant. As far as this aspect is concerned, in our view, there is no requirement that the transport terminal should be owned by a public authority alone. However, since we have held that the onshore terminal at Gadimoga cannot be considered as transport terminal, this argument though in favour of the appellant does not help in the present situation. In the impugned order the Commissioner has taken a view that the exclusion in the definition of Commercial or Industrial Construction Service is in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams and all these things when read together would indicate that there are infrastructure facilities and all the items have to be read together as per the principle of "Ejusdem Generis" as well as "Noscitur of sociis". Learned couns....